Sealed bag arrangements for LAG products—off‑airport duty free shops
59 Sealed bag arrangements for LAG products—off‑airport duty free shops
This section applies if:
a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and
the delivery and export of the LAG product is the subject of a permission under subsection 96A(2) of the Act; and
the permission is subject to a condition set out in section 50, 51, 53 or 54 of this instrument; and
the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:
is administered by the Australian Taxation Office and the Department; and
is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.
The delivery and export of the LAG product is taken to comply with the conditions in subsections 44(1) to (3) and Subdivisions B and C of Division 4.
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